ANALISIS PENERAPAN PENGELOLAAN KEUANGAN BADAN USAHA MILIK DESA DENGAN PERATURAN PEMERINTAH NO.11 TAHUN 2021 (STUDI KASUS BUMDES ANUGRAH MULYA DI KABUPATEN MADIUN)

BUMDes Anugrah Mulya, which is used as a research site, is located in Candimulyo Village, Dolopo District, Madiun Regency, East Java. The purpose of this research is to find out how the current financial management at BUMDes Anugrah Mulya with Government Regulation No. 11 of 2021. Therefore, the role of managers is also very important in implementing proper financial management. Descriptive qualitative method was chosen by researchers in this study through a process of observation, interviews, and documentation (data triangulation). Efforts made by the government to increase village revenue and support village development are known as BUMDes. as Village-Owned Enterprises (BUMDes). The results shown in This research shows that financial management at BUMDes Anugrah Mulya as a whole is in accordance with the Government Regulation Government Regulation No.11 of 2021, but at the accountability reporting stage which contains semesterly and annual financial reports in containing semi-annual and annual financial reports on BUMDes Anugrah Mulya can only carry out annual financial reports. can only carry out annual financial reports.